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Review of Edwin K. BROADHEAD, Jewish Ways of Following Jesus. Redrawing the Religious Map of Antiquity, Tübingen: Mohr Siebeck, 2010
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This article presents fundamental issues connected with the financial accounting system used by state universities in Poland. The specific legal status of state universities and its consequences for financial accounting principles used in practice are the main areas of interest in this article. Additionally, the basic directions of current accounting system changes were defined for Polish state universities. They are necessary to ensure presentation of a true and fair view of state universities’ financial position and performance.
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This paper presents the theory as well as methodology of decision trees. Advantages and disadvantages of using decision trees are presented. At present many authors take advantage of this technique for prediction of bankruptcy. Frydman H., Altman E. I., Kao D. were among the first authors who made use of decision trees for prediction of bankruptcy. Also, in the article a decision tree DHP is presented for Polish manufacturing companies. Decision tree DHP uses three financial ratios (ODCP, SZ, RSK) and has high ability for classifying and predicting.
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The article first reviews the radical changes that have been taking place in public sector accounting since the 1990s: adoption by sovereign government of some form of accrual accounting, promulgation by IFAC of International Public Sector Accounting Standards, explicitly based on then extant IAS, with only minimal changes for the governmental context. Next, it provides synthetic explanations of the nature of national accounting, which is very distinctly different from business accounting, and of budgetary accounting. The author emphasizes the challenges that will apply in future to these types of public sector accounting, as well as the challenge which is in the use of law by sovereign government accounting.
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The greater part of the accounting process is completed before any observable transactions have occurred. This unconscious interior accounting is part of the managerial expertise of those who run an organisation, or the socio-psychological processes of the market economy. There is also a need for a cognitive exterior accounting which is built from the observable transactions of the reporting entity, for concerned non-experts – non-active investors, other stake-holders in the organisation, the State and the general public interest. This cannot make its interior accounting accessible to them – but the exterior accounts substitute a representation of a plausible virtual reality, which provides assurance of the orthodox status of the entity. In the absence of intuitive expertise, any representation is only meaningful if it conforms to a widely-accepted artificial memory – in this case the Generally Accepted Accounting Principles, or GAAP. This is based upon classical economic theory, and does not consider the possibility of organisational failure. „Going concern” is axiomatic in historical cost accounting. The GAAP has evolved over the last 250 years to accommodate the development of new business methods. More recently these have involved sophisticated manipulation of the risk of failure, which has required the single „bottom line” of historical cost accounting to be supplemented by narrative notes and reports. The result is clumsy, but this has not led to any demand for a catastrophic change in the GAAP. This may be due to the increasing significance of „institutional investors”, who engage directly with managers and market-makers, share in their interior accounting processes, and become less dependent on the exterior accounts for their decision-making. This has reduced the attention paid to those accounts overall, and to that extent there is less monitoring of orthodox corporate behaviour in the public interest than in the past. However there is evidence that society itself has evolved, and the monitoring process has been taken over by a variety of general information-services and pressuregroups, often operating across national borders, and through the internet.
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The article is an attempt to present the economic leverages phenomena in the new light. The author explain the „essence” of operational, financial and total leverage on the strength of the co-called „leverage attribute”. Then author propose the new methodological treatment and also describe the degree of leverages as functions of sale volume and discuss their particular properties. The last section of article present the author glance at the other methodological suggestions.
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Considering the size of hospitals, specific character of services provided by them, and the requirements imposed by the law, these units need specific methods of management, individually adjusted to their needs. The article presents research results concerning the scope of utilization of budgeting system by hospitals of Warmia and Mazury Voivodeship and the main barriers to successful implementation of budgeting systems in these units.
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This article focuses on the basic differences in the measurement and presentation of fixed assets between the Polish Accounting Regulations (PAR) and IAS/IFRS. The first part of the article deals with the potential differences in the above respect (based on the analysis of PAR and IAS/IFRS), while the second part presents the outcomes of the examination of financial statements prepared by the Polish listed companies (the socalled „blue chips”) for financial years 2004 and 2005. The article presents the differences in the recognition of fixed assets between the Polish Accounting Regulations and IAS/IFRS presented by the companies covered by the research, however their detailed analysis is not possible. The analysis carried out confirms solely that the most significant difference in this particular field of reporting practice is the difference in the measurement of fixed assets at fair value rather than at historical cost. The other differences concern evaluation of the gratuitously received rights of the perpetual usufruct of land, valuation under hyperinflation and evaluation of impairment.
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It’s been a tough year for Eastern European media. But complacency and a lack of vision have played just as big a role in their woes as the recession.
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A new “ethics code” for Russian officialdom looks suspiciously like a permanent gag order.
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A crisis brewing in Mostar should be ringing alarm bells far beyond this ethnically separated city.
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Can the prospect of Western billions steer Ukraine’s fractious politicians into fixing the gas mess?
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